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Contingent liabilities : issues and practice / / Aliona Cebotari ; authorized for distribution by Paolo Mauro
| Contingent liabilities : issues and practice / / Aliona Cebotari ; authorized for distribution by Paolo Mauro |
| Autore | Cebotari Aliona |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (62 p.) |
| Disciplina | 336.343351 |
| Altri autori (Persone) | MauroPaolo |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Contingent liabilities (Accounting)
Liabilities (Accounting) Finance, Public - Accounting Risk management |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-0937-2
1-4527-2687-6 1-282-84196-3 1-4518-7103-1 9786612841965 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees
D. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples VI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References |
| Record Nr. | UNINA-9910463617303321 |
Cebotari Aliona
|
||
| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contingent Liabilities : : Issues and Practice / / Aliona Cebotari
| Contingent Liabilities : : Issues and Practice / / Aliona Cebotari |
| Autore | Cebotari Aliona |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (62 p.) |
| Disciplina | 336.343351 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Contingent liabilities (Accounting)
Liabilities (Accounting) Finance, Public - Accounting Risk management Accounting Budgeting Insurance Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Insurance Companies Actuarial Studies Public finance & taxation Budgeting & financial management Financial reporting, financial statements Insurance & actuarial studies Contingent liabilities Budget planning and preparation Financial statements Fiscal risks Fiscal policy Budget Finance, Public |
| ISBN |
1-4623-0937-2
1-4527-2687-6 1-282-84196-3 1-4518-7103-1 9786612841965 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees
D. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples VI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References |
| Record Nr. | UNINA-9910788343003321 |
|
Cebotari Aliona
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contingent Liabilities : : Issues and Practice / / Aliona Cebotari
| Contingent Liabilities : : Issues and Practice / / Aliona Cebotari |
| Autore | Cebotari Aliona |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (62 p.) |
| Disciplina | 336.343351 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Contingent liabilities (Accounting)
Liabilities (Accounting) Finance, Public - Accounting Risk management Accounting Budgeting Insurance Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Insurance Companies Actuarial Studies Public finance & taxation Budgeting & financial management Financial reporting, financial statements Insurance & actuarial studies Contingent liabilities Budget planning and preparation Financial statements Fiscal risks Fiscal policy Budget Finance, Public |
| ISBN |
1-4623-0937-2
1-4527-2687-6 1-282-84196-3 1-4518-7103-1 9786612841965 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees
D. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples VI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References |
| Record Nr. | UNINA-9910810966103321 |
|
Cebotari Aliona
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||